RCM (RCMT) 10-Q 10 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Apr. 01, 2023	May 09, 2023
Document Information [Line Items]
Entity Central Index Key	0000700841
Entity Registrant Name	RCM TECHNOLOGIES, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 01, 2023
Document Transition Report	false
Entity File Number	1-10245
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	95-1480559
Entity Address, Address Line One	2500 McClellan Avenue, Suite 350
Entity Address, City or Town	Pennsauken
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08109-4613
City Area Code	856
Local Phone Number	356-4500
Title of 12(b) Security	Common Stock, par value $0.05 per share
Trading Symbol	RCMT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,269,332

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,825	$ 339
Accounts receivable, net	58,809	50,762
Transit accounts receivable	4,497	3,280
Prepaid expenses and other current assets	3,675	4,636
Total current assets	68,806	59,017
Property and equipment, net	2,164	2,098
Other assets:
Deposits	161	173
Goodwill	22,147	22,147
Operating right of use asset	3,431	3,665
Intangible assets, net	819	864
Total other assets	26,558	26,849
Total assets	97,528	87,964
Accounts payable and accrued expenses	12,283	14,147
Transit accounts payable	12,457	9,767
Accrued payroll and related costs	15,424	13,023
Finance lease payable	463	462
Income taxes payable	225	85
Operating right of use liability	1,296	1,349
Contingent consideration from acquisitions	472	472
Deferred revenue	809	1,119
Total current liabilities	43,429	40,424
Finance lease payable	116	232
Contingent consideration from acquisitions, net of current position	1,970	1,970
Operating right of use liability, net of current position	2,638	2,932
Borrowings under line of credit	19,151	8,783
Total liabilities	69,016	56,002
Contingencies (note 15)	0	0
Stockholders’ equity:
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $0.05 par value; 40,000,000 shares authorized; 17,508,469 shares issued and 8,857,573 shares outstanding at April 1, 2023 and 17,287,967 shares issued and 9,285,318 shares outstanding at December 31, 2022	873	863
Additional paid-in capital	114,711	113,878
Accumulated other comprehensive loss	(2,809)	(2,863)
Accumulated deficit	(32,259)	(36,096)
Treasury stock, 8,643,227 shares at April 1, 2023 and 8,002,649 shares at December 31, 2022, at cost	(52,004)	(43,820)
Total stockholders’ equity	28,512	31,962
Total liabilities and stockholders’ equity	97,528	87,964
Foreign Tax Authority [Member]
Other assets:
Deferred income taxes, net	165	166
Domestic Tax Authority [Member]
Other assets:
Deferred income taxes, net	$ 1,547	$ 1,495

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Apr. 01, 2023	Dec. 31, 2022
Preferred stock par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05
Common stock, authorized (in shares)	40,000,000	40,000,000
Common stock, issued (in shares)	17,508,469	17,287,967
Common stock, outstanding (in shares)	8,857,573	9,285,318
Treasury stock, shares (in shares)	8,643,227	8,002,649

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Revenue	$ 67,124	$ 81,961
Cost of services	48,100	58,541
Gross profit	19,024	23,420
Operating costs and expenses
Selling, general and administrative	13,396	14,147
Depreciation and amortization of property and equipment	271	238
Amortization of acquired intangible assets	45	0
Gain on sale of assets	(395)	0
Operating costs and expenses, net of gain on sale of assets	13,317	14,385
Operating income	5,707	9,035
Other expense (income)
Interest expense and other, net	360	97
Loss (gain) on foreign currency transactions	47	(45)
Other expense, net	407	52
Income before income taxes	5,300	8,983
Income tax expense	1,463	2,463
Net income	$ 3,837	$ 6,520
Basic net earnings per share (in dollars per share)	$ 0.42	$ 0.64
Diluted net earnings per share (in dollars per share)	$ 0.41	$ 0.62

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Net income	$ 3,837	$ 6,520
Other comprehensive income (loss)	54	(35)
Comprehensive income	$ 3,891	$ 6,485

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Jan. 01, 2022	16,903,157				6,612,222
Balance at Jan. 01, 2022	$ 845	$ 111,068	$ (2,699)	$ (56,985)	$ (26,260)	$ 25,969
Issuance of stock under employee stock purchase plan (in shares)	37,133				0
Issuance of stock under employee stock purchase plan	$ 2	124	0	0	$ 0	126
Equity compensation expense from awards issued	$ 0	403	0	0	$ 0	403
Issuance of stock upon vesting of restricted share awards (in shares)	175,000				0
Issuance of stock upon vesting of restricted share awards	$ 9	(9)	0	0	$ 0	$ 0
Purchase of treasury stock (in shares)	0				406,480	406,480
Purchase of treasury stock	$ 0	0	0	0	$ (2,781)	$ (2,781)
Foreign currency translation adjustment	0	0	(35)	0	0	(35)
Net income (loss)	$ 0	0	0	6,520	$ 0	6,520
Balance (in shares) at Apr. 02, 2022	17,115,290				7,018,702
Balance at Apr. 02, 2022	$ 856	111,586	(2,734)	(50,465)	$ (29,041)	30,202
Balance (in shares) at Dec. 31, 2022	17,287,967				8,002,649
Balance at Dec. 31, 2022	$ 863	113,878	(2,863)	(36,096)	$ (43,820)	31,962
Issuance of stock under employee stock purchase plan (in shares)	33,071				0
Issuance of stock under employee stock purchase plan	$ 2	345	0	0	$ 0	347
Equity compensation expense from awards issued	$ 0	496	0	0	$ 0	496
Issuance of stock upon vesting of restricted share awards (in shares)	179,762				0
Issuance of stock upon vesting of restricted share awards	$ 8	(8)	0	0	$ 0	$ 0
Purchase of treasury stock (in shares)	0				640,578	640,578
Purchase of treasury stock	$ 0	0	0	0	$ (8,184)	$ (8,184)
Foreign currency translation adjustment	0	0	54	0	0	54
Net income (loss)	$ 0	0	0	3,837	$ 0	3,837
Balance (in shares) at Apr. 01, 2023	17,500,800				8,643,227
Balance at Apr. 01, 2023	$ 873	$ 114,711	$ (2,809)	$ (32,259)	$ (52,004)	$ 28,512

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Cash flows from operating activities:
Net income	$ 3,837	$ 6,520
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	316	238
Gain on sale of assets	(395)	0
Equity compensation expense from awards issued	496	403
Provision for losses on accounts receivable	0	(300)
Deferred income tax expense	51	54
Change in operating right of use assets	235	(332)
Changes in operating assets and liabilities:
Accounts receivable	(8,035)	(10,214)
Prepaid expenses and other current assets	960	91
Net of transit accounts receivable and payable	1,472	521
Accounts payable and accrued expenses	(1,667)	(974)
Accrued payroll and related costs	2,404	5,440
Right of use liabilities	(348)	117
Income taxes payable	141	1,824
Deferred revenue	(310)	(922)
Deposits	11	2
Total adjustments and changes in operating assets and liabilities	(4,669)	(4,052)
Net cash (used in) provided by operating activities	(832)	2,468
Cash flows from investing activities:
Property and equipment acquired	(332)	(217)
Net cash used in investing activities	(332)	(217)
Cash flows from financing activities:
Borrowings under line of credit	32,807	33,751
Repayments under line of credit	(22,438)	(32,615)
Issuance of stock for employee stock purchase plan	347	126
Changes in finance lease obligations	(116)	(93)
Common stock repurchase	(8,184)	(2,781)
Net cash provided by (used in) financing activities	2,416	(1,612)
Effect of exchange rate changes on cash and cash equivalents	234	(15)
Increase in cash and cash equivalents	1,486	624
Cash and cash equivalents at beginning of period	339	235
Cash and cash equivalents at end of period	1,825	859
Supplemental cash flow information:
Interest	187	67
Income taxes	$ 131	$ 575

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The accompanying condensed consolidated interim financial statements of RCM Technologies, Inc. and subsidiaries (“RCM” or the “Company”) are unaudited. The year-end consolidated balance sheet was derived from the Company’s audited statements but does not 10 December 31, 2022 10 The condensed consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods. Results for the thirteen April 1, 2023 not may Fiscal Year The Company follows a 52/53 December 31. December 30, 2023 ( 2023 December 31, 2022 ( 2022 52 2022 2022 Fiscal 2023 Weeks Fiscal 2022 Weeks April 1, 2023 Thirteen April 2, 2022 Thirteen July 1, 2023 Thirteen July 2, 2022 Thirteen September 30, 2023 Thirteen October 1, 2022 Thirteen December 30, 2023 Thirteen December 31, 2022 Thirteen

Note 2 - Use of Estimates and U

Note 2 - Use of Estimates and Uncertainties	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Use of Estimates and Uncertainties The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenue and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates. The Company uses estimates to determine an allowance for doubtful accounts on its accounts receivable, litigation, medical claims, vacation, goodwill impairment, if any, equity compensation, the tax rate applied and the valuation of certain assets and liability accounts. In addition, the Company reviews its estimated costs to complete a contract and adjusts those costs when necessary. These estimates can be significant to the operating results and financial position of the Company. The estimates are based upon various factors including current and historical trends, as well as other pertinent industry and regulatory authority information. Management regularly evaluates this information to determine if it is necessary to update the basis for its estimates and to adjust for known changes. The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company’s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company’s claims experience or the providers included in the associated insurance programs. The Company can be affected by a variety of factors including uncertainty relating to the performance of the general economy, competition, demand for the Company’s services, adverse litigation and claims and the hiring, training and retention of key employees. Fair Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit’s variable interest rate. The Company does not The Company re-measures the fair value of the contingent consideration at each reporting period and any change in the fair value from either the passage of time or events occurring after the acquisition date, is recorded in earnings in the accompanying consolidated statement of operations.

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. Revenue Recognition The Company records revenue under Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company’s Engineering Services, Life Sciences and Information Technology segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company’s segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company’s revenue is invoiced on a time and materials basis. The following table presents our revenue disaggregated by revenue source for the thirteen April 1, 2023 April 2, 2022: Thirteen Weeks Ended April 1, 2023 April 2, 2022 Specialty Health Care: Time and Material $ 38,834 $ 52,023 Permanent Placement Services 296 161 Total Specialty Health Care $ 39,130 $ 52,184 Engineering: Time and Material $ 10,470 $ 10,675 Fixed Fee 8,020 9,223 Total Engineering $ 18,490 $ 19,898 Life Sciences and Information Technology: Time and Material $ 8,234 $ 9,156 Fixed Fee 1,156 546 Permanent Placement Services 114 177 Total Life Sciences and Information Technology $ 9,504 $ 9,879 Total revenue $ 67,124 $ 81,961 Time and Material The Company’s Life Sciences and Information Technology and Health Care segments predominantly recognize revenue through time and material work while its Engineering segment recognizes revenue through both time and material and fixed fee work. The Company’s time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed Fee From time to time and predominantly in our Engineering segment, the Company will enter into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company’s fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. These fees are typically based on a percentage of the compensation paid to the person placed with the Company’s client. The Company guarantees its permanent placements on a prorated basis for 90 not 90 Deferred Revenue There was $0.8 million of deferred revenue as of April 1, 2023. December 31, 2022. may one thirteen April 1, 2023 April 2, 2022, Concentration During the thirteen April 1, 2023, two 10% thirteen April 2, 2022, two 10%

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable The Company’s accounts receivable are comprised of the following: April 1, 2023 December 31, 2022 Billed $ 42,325 $ 40,256 Unbilled 12,842 6,615 Work-in-progress 4,743 4,991 Allowance for sales discounts and doubtful accounts (1,100 ) (1,100 ) Accounts receivable, net $ 58,809 $ 50,762 Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-progress primarily represents revenue earned under contracts which the Company contractually invoices at future dates. From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no 606 Under the terms of the agreements, the Company is typically not not not April 1, 2023. December 31, 2022 January 1, 2022.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization, and are depreciated or amortized on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. Computer hardware and software, and furniture and office equipment are typically depreciated over five Property and equipment are comprised of the following: April 1, 2023 December 31, 2022 Computers and systems $ 4,187 $ 4,077 Equipment and furniture 257 220 Leasehold improvements 407 267 Laboratory equipment 111 67 4,962 4,630 Less: accumulated depreciation and amortization 2,798 2,532 Property and equipment, net $ 2,164 $ 2,098 The Company periodically writes off fully depreciated and amortized assets. The Company did not thirteen April 1, 2023. thirteen April 2, 2022. thirteen April 1, 2023 April 2, 2022

Note 6 - Acquisitions and Dives

Note 6 - Acquisitions and Divestitures	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	6. Acquisitions and Divestitures Future Contingent Payments As of April 1, 2023, two may 1 September 30, 2018, 2 October 2, 2022, April 1, 2023 Total The four quarters following April 1, 2023 $ 472 Thereafter 1,970 Estimated future contingent consideration payments $ 2,442 For acquisitions that involve contingent consideration, the Company records a liability equal to the fair value of the estimated contingent consideration obligation as of the acquisition date. The Company determines the acquisition date fair value of the contingent consideration based on the likelihood of paying the additional consideration. The fair value is estimated using projected future operating results and the corresponding future earn-out payments that can be earned upon the achievement of specified operating objectives and financial results by acquired companies using Level 3 may one Estimates of future contingent payments are subject to significant judgment and actual payments may April 1, 2023. 3 Potential future contingent payments to be made to all active acquisitions after April 1, 2023 not thirteen April 1, 2023 April 2, 2022.

Note 7 - Goodwill

Note 7 - Goodwill	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Goodwill Disclosure [Text Block]	7. Goodwill Goodwill represents the premium paid over the fair value of the net tangible and intangible assets acquired in business combinations. The Company tests goodwill for impairment on an annual basis as of the last day of the Company's fiscal year or more frequently if events occur or circumstances change indicating that the fair value of goodwill may no thirteen April 1, 2023. thirteen April 1, 2023 The carrying amount of goodwill as of April 1, 2023 December 31, 2022 Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 8 - Line of Credit

Note 8 - Line of Credit	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	8. Line of Credit The Company’s Revolving Credit Facility was amended and restated as of April 24, 2023. 17, 8 April 1, 2023, The Company’s Revolving Credit Facility provides for a $45.0 million revolving credit facility, has no August 8, 2023. Borrowings under the Revolving Credit Facility bear interest at one two 30 30 not thirteen April 1, 2023 April 2, 2022 All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as a covenant that restricts the Company’s ability to borrow in order to pay dividends. As of April 1, 2023, Borrowings under the line of credit as of April 1, 2023 December 31, 2022 April 1, 2023 December 31, 2022 April 1, 2023 December 31, 2022,

Note 9 - Per Share Data

Note 9 - Per Share Data	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	9. Per Share Data The Company uses the treasury stock method to calculate the weighted-average shares outstanding used for diluted earnings per share. The number of weighted-average shares used to calculate basic and diluted earnings per share for the thirteen April 1, 2023 April 2, 2022 Thirteen Weeks Ended April 1, 2023 April 2, 2022 Basic weighted average shares outstanding 9,172,511 10,230,510 Dilutive effect of outstanding restricted share awards 229,356 333,485 Diluted weighted average shares outstanding 9,401,867 10,563,995 For all periods presented, there were no anti-dilutive shares included in the calculation of common stock equivalents as there were no Unissued shares of common stock were reserved for the following purposes: April 1, 2023 December 31, 2022 Time-based restricted stock awards outstanding 471,096 274,939 Performance-based restricted stock awards outstanding 100,000 - Performance-based restricted stock awards outstanding under plans to be approved by the shareholders - 225,000 Future grants of options or shares 632,094 890,682 Shares reserved for employee stock purchase plan 331,160 364,231 Total 1,534,350 1,754,852

Note 10 - Share-based Compensat

Note 10 - Share-based Compensation	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	10. Share-Based Compensation At April 1, 2023, two 2014 The Company measures the fair value of share-based awards, if and when granted, based on the Black-Scholes method and using the closing market price of the Company’s common stock on the date of grant. Awards typically vest over periods ranging from one five may may Share-based compensation expense for the thirteen April 1, 2023 April 2, 2022 As of April 1, 2023, 2027. 2023. not Incentive Share-Based Plans Employee Stock Purchase Plan The Company implemented the 2001 January 1, 2001. one In fiscal 2015, December 31, 2025. 2018, 2021, December 31, 2030. The Company has two first two two first January 3, 2023 ( first April 1, 2023, thirteen April 1, 2023 thirteen April 2, 2022 2014 2014 The 2014 December 2014, 2016, 2020 2022, 2014 December 17, 2030, 2014 All stock awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee’s stock award fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. As of April 1, 2023, not As of April 1, 2023, 2014 Time-Based Restricted Stock Awards From time-to-time the Company issues time-based restricted stock awards. The following summarizes the activity in the time-based restricted stock awards under the 2014 thirteen April 1, 2023: Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2022 274,939 $ 3.59 Granted 262,428 $ 12.50 Vested (57,669 ) $ 2.88 Forfeited or expired (8,602 ) $ 1.55 Outstanding non-vested at April 1, 2023 471,096 $ 8.68 Based on the closing price of the Company’s common stock of $11.56 per share on March 31, 2023 ( April 1, 2023), April 1, 2023 April 1, 2023, 2027. Performance-Based Restricted Stock Awards From time-to-time the Company issues performance-based restricted stock awards to its executives. Performance-based restricted stock awards are typically vested based on certain multi-year performance metrics as determined by the Board of Directors Compensation Committee. The following summarizes the activity in the performance-based restricted stock awards during the thirteen April 1, 2023: Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2022 225,000 $ 8.73 Granted - - Vested (125,000 ) $ 6.15 Forfeited or expired - - Outstanding non-vested at April 1, 2023 100,000 $ 11.96 As of April 1, 2023, December 2022, 2023 “2023 not 2023 The Company assesses at each reporting date whether achievement of any performance condition is probable and recognizes the expense when achievement of the performance condition becomes probable. The Company will then recognize the appropriate expense cumulatively in the year performance becomes probable and recognize the remaining compensation cost over the remaining requisite service period. If at a later measurement date, the Company determines that performance-based restricted stock awards deemed as likely to vest are deemed as unlikely to vest, the expense recognized will be reversed. Share-based compensation for performance-based equity agreement was $0.1 million and $0.2 million for the thirteen April 1, 2023 April 2, 2022, During the thirteen April 1, 2023, thirteen April 2, 2022, not

Note 11 - Treasury Stock Transa

Note 11 - Treasury Stock Transactions	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Treasury Stock [Text Block]	11. Treasury Stock Transactions On January 13, 2021, not 10b 18 1934, November 12, 2021, not $7.5 January 13, 2021), may may During the thirteen April 1, 2023, thirteen April 2, 2022, April 1, 2023, On April 25, 2023, 17,

Note 12 - New Accounting Standa

Note 12 - New Accounting Standards and Updates From the Securities and Exchange Commission ("SEC")	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	12. SEC ) In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 February 2020, 2020 02, Financial Instruments-Credit Losses (Topic 326 842 No. 119 No. 2016 02, 842 2016 13 December 15, 2022. first 2023. no In March 2020, No. 2020 04, Reference Rate Reform (Topic 848 December 2022, No. 2022 06, Deferral of the sunset date of Topic 848. December 31, 2022 December 31, 2024. may December 31, 2024.

Note 13 - Segment Information

Note 13 - Segment Information	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Segment Information The Company follows ASC 280, 1 10 December 31, 2022). Segment operating income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company’s management system: Thirteen Weeks Ended April 1, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 39,130 $ 18,490 $ 9,504 $ - $ 67,124 Cost of services 27,458 14,444 6,198 - 48,100 Gross profit 11,672 4,046 3,306 - 19,024 Selling, general and administrative 7,216 3,913 2,267 - 13,396 Depreciation and amortization of property and equipment 108 127 36 - 271 Amortization of acquired intangible assets - - 45 - 45 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 4,348 $ 401 $ 958 $ - $ 5,707 Total assets as of April 1, 2023 $ 40,477 $ 36,065 $ 15,901 $ 5,085 $ 97,528 Property and equipment acquired $ 18 $ 288 $ 17 $ 9 $ 332 Thirteen Weeks Ended April 2, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 52,184 $ 19,898 $ 9,879 $ - $ 81,961 Cost of services 37,183 14,664 6,694 - 58,541 Gross profit 15,001 5,234 3,185 - 23,420 Selling, general and administrative 7,976 4,107 2,064 - 14,147 Depreciation and amortization of property and equipment 120 95 23 - 238 Operating income $ 6,905 $ 1,032 $ 1,098 - $ 9,035 Total assets as of April 2, 2022 $ 42,618 $ 30,122 $ 8,104 $ 3,366 $ 84,210 Property and equipment acquired $ 27 $ 165 $ 20 $ 5 $ 217 The Company derives a majority of its revenue from offices in the United States. Revenues reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada, Puerto Rico and Europe. Revenue by geographic area for the thirteen April 1, 2023 April 2, 2022 Thirteen Weeks Ended April 1, 2023 April 2, 2022 Revenue United States $ 63,323 $ 78,793 Canada 1,581 1,229 Puerto Rico 1,562 1,220 Europe 658 719 $ 67,124 $ 81,961 Total assets by geographic area as of the reported periods were as follows: April 1, 2023 December 31, 2022 Total assets United States $ 93,667 $ 81,558 Canada 985 1,640 Puerto Rico 1,882 1,401 Europe 994 3,365 $ 97,528 $ 87,964

Note 14 - Income Taxes

Note 14 - Income Taxes	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14. Income Taxes The Company recognized $1.5 million of income tax expense for the thirteen April 1, 2023, 2023 April 1, 2023, Differences between the effective tax rate and the applicable U.S. federal statutory rate may 2023 may

Note 15 - Contingencies

Note 15 - Contingencies	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Contingencies Disclosure [Text Block]	15. Contingencies From time to time, the Company is a defendant in various legal actions that arise in the ordinary business course. These matters may may may As such, the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries. The Company may not not may The Company is exposed to various asserted claims as of April 1, 2023, not not, April 1, 2023, In April 2022, not not no $0.5 no $3.3 $0.5 The Company is also subject to other pending legal proceedings and claims that arise from time to time in the ordinary course of its business, which may not

Note 16 - Leases

Note 16 - Leases	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	16. Leases Leases are recorded in accordance with FASB ASC 842, 12 The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right of use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Right of use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not . The components of lease expense were as follows: Thirteen Weeks Ended April 1, 2023 April 2, 2022 Operating lease cost $ 372 $ 449 Finance lease cost Amortization of right of use assets $ 137 $ 110 Interest on lease liabilities $ 1 $ 2 Total finance lease cost $ 138 $ 112 Supplemental Cash Flow information related to leases was as follows: Thirteen Weeks Ended April 1, 2023 April 2, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 380 $ 478 Operating cash flows from finance leases $ 2 $ 2 Financing cash flows from finance leases $ 116 $ 91 Right of use assets obtained in exchange for lease obligations Operating leases $ - $ 674 Finance leases $ - $ - Supplemental Balance Sheet information as of April 1, 2023 December 31, 2022 April 1, 2023 December 31, 2022 Operating leases Operating lease right of use assets $ 3,431 $ 3,665 Operating right of use liability - current $ (1,296 ) $ (1,349 ) Operating right of use liability - non-current (2,638 ) (2,932 ) Total operating lease liabilities $ (3,934 ) $ (4,281 ) Finance leases Property and equipment - (right of use assets) $ 926 $ 1,177 Accumulated depreciation (347 ) (461 ) Property and equipment, net $ 579 $ 716 Finance lease liability - current $ (463 ) $ (462 ) Finance lease liability - non-current (116 ) (232 ) Total finance lease liabilities $ (579 ) $ (694 ) Weighted average remaining lease term in years Operating leases 7.67 6.78 Finance leases 1.25 1.50 Weighted average discount rate Operating leases 3.18 % 3.10 % Finance leases 0.87 % 0.87 % Maturities of lease liabilities are as follows: Fiscal Year Operating Leases Finance Leases 2023 (After April 1, 2023) $ 1,080 $ 350 2024 754 233 2025 493 - 2026 409 - 2027 302 - Thereafter 1,455 - Total lease payments 4,493 583 Less: imputed interest (559 ) (4 ) Total $ 3,934 $ 579

Note 17 - Subsequent Events

Note 17 - Subsequent Events	3 Months Ended
	Apr. 01, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	17. Subsequent Events Amendment and Restatement of Credit Facility On April 24, 2023, August 9, 2018 ( not Under the Fourth Amended and Restated Loan Agreement, the total commitment remains at $45.0 million, and permits the Borrowers to request the issuance of trade and standby letters of credit thereunder. The Fourth Amended and Restated Loan Agreement has a maturity date of April 24, 2026. Borrowings under the Fourth Amended and Restated Loan Agreement bear interest at one two no not not 179D four The Fourth Amended and Restated Loan Agreement contains certain affirmative and negative covenants including limitations on specified levels of consolidated leverage and consolidated fixed charges, and includes limitations on, among other things, dividends, liens, mergers, consolidations, sales of assets, incurrence of debt and capital expenditures. We are also required to pay a monthly unused facility fee on the amount of the Fourth Amended and Restated Loan Agreement not This description of the Fourth Amended and Restated Loan Agreement is only a summary and is qualified in its entirety by reference to the full text of the Fourth Amended and Restated Loan Agreement, which is attached as Exhibit 99.1 8 April 28, 2023. Repurchases of Common Stock On April 24, 2023, On April 25, 2023, not November 2021, April 2023. may may may 10b5 1 not For the period subsequent to April 1, 2023 May 9, 2023, $11.92, $7.1 May 9, 2023,

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Thirteen Weeks Ended April 1, 2023 April 2, 2022 Specialty Health Care: Time and Material $ 38,834 $ 52,023 Permanent Placement Services 296 161 Total Specialty Health Care $ 39,130 $ 52,184 Engineering: Time and Material $ 10,470 $ 10,675 Fixed Fee 8,020 9,223 Total Engineering $ 18,490 $ 19,898 Life Sciences and Information Technology: Time and Material $ 8,234 $ 9,156 Fixed Fee 1,156 546 Permanent Placement Services 114 177 Total Life Sciences and Information Technology $ 9,504 $ 9,879 Total revenue $ 67,124 $ 81,961

Note 4 - Accounts Receivable,_2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	April 1, 2023 December 31, 2022 Billed $ 42,325 $ 40,256 Unbilled 12,842 6,615 Work-in-progress 4,743 4,991 Allowance for sales discounts and doubtful accounts (1,100 ) (1,100 ) Accounts receivable, net $ 58,809 $ 50,762

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	April 1, 2023 December 31, 2022 Computers and systems $ 4,187 $ 4,077 Equipment and furniture 257 220 Leasehold improvements 407 267 Laboratory equipment 111 67 4,962 4,630 Less: accumulated depreciation and amortization 2,798 2,532 Property and equipment, net $ 2,164 $ 2,098

Note 6 - Acquisitions and Div_2

Note 6 - Acquisitions and Divestitures (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Total The four quarters following April 1, 2023 $ 472 Thereafter 1,970 Estimated future contingent consideration payments $ 2,442

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 9 - Per Share Data (Tables

Note 9 - Per Share Data (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Weeks Ended April 1, 2023 April 2, 2022 Basic weighted average shares outstanding 9,172,511 10,230,510 Dilutive effect of outstanding restricted share awards 229,356 333,485 Diluted weighted average shares outstanding 9,401,867 10,563,995
Unissued Shares of Common Stock [Table Text Block]	April 1, 2023 December 31, 2022 Time-based restricted stock awards outstanding 471,096 274,939 Performance-based restricted stock awards outstanding 100,000 - Performance-based restricted stock awards outstanding under plans to be approved by the shareholders - 225,000 Future grants of options or shares 632,094 890,682 Shares reserved for employee stock purchase plan 331,160 364,231 Total 1,534,350 1,754,852

Note 10 - Share-based Compens_2

Note 10 - Share-based Compensation (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2022 274,939 $ 3.59 Granted 262,428 $ 12.50 Vested (57,669 ) $ 2.88 Forfeited or expired (8,602 ) $ 1.55 Outstanding non-vested at April 1, 2023 471,096 $ 8.68 Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2022 225,000 $ 8.73 Granted - - Vested (125,000 ) $ 6.15 Forfeited or expired - - Outstanding non-vested at April 1, 2023 100,000 $ 11.96

Note 13 - Segment Information (

Note 13 - Segment Information (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Weeks Ended April 1, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 39,130 $ 18,490 $ 9,504 $ - $ 67,124 Cost of services 27,458 14,444 6,198 - 48,100 Gross profit 11,672 4,046 3,306 - 19,024 Selling, general and administrative 7,216 3,913 2,267 - 13,396 Depreciation and amortization of property and equipment 108 127 36 - 271 Amortization of acquired intangible assets - - 45 - 45 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 4,348 $ 401 $ 958 $ - $ 5,707 Total assets as of April 1, 2023 $ 40,477 $ 36,065 $ 15,901 $ 5,085 $ 97,528 Property and equipment acquired $ 18 $ 288 $ 17 $ 9 $ 332 Thirteen Weeks Ended April 2, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 52,184 $ 19,898 $ 9,879 $ - $ 81,961 Cost of services 37,183 14,664 6,694 - 58,541 Gross profit 15,001 5,234 3,185 - 23,420 Selling, general and administrative 7,976 4,107 2,064 - 14,147 Depreciation and amortization of property and equipment 120 95 23 - 238 Operating income $ 6,905 $ 1,032 $ 1,098 - $ 9,035 Total assets as of April 2, 2022 $ 42,618 $ 30,122 $ 8,104 $ 3,366 $ 84,210 Property and equipment acquired $ 27 $ 165 $ 20 $ 5 $ 217
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Thirteen Weeks Ended April 1, 2023 April 2, 2022 Revenue United States $ 63,323 $ 78,793 Canada 1,581 1,229 Puerto Rico 1,562 1,220 Europe 658 719 $ 67,124 $ 81,961
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	April 1, 2023 December 31, 2022 Total assets United States $ 93,667 $ 81,558 Canada 985 1,640 Puerto Rico 1,882 1,401 Europe 994 3,365 $ 97,528 $ 87,964

Note 16 - Leases (Tables)

Note 16 - Leases (Tables)	3 Months Ended
	Apr. 01, 2023
Notes Tables
Lease, Cost [Table Text Block]	Thirteen Weeks Ended April 1, 2023 April 2, 2022 Operating lease cost $ 372 $ 449 Finance lease cost Amortization of right of use assets $ 137 $ 110 Interest on lease liabilities $ 1 $ 2 Total finance lease cost $ 138 $ 112
Lease, Cash Flow Information [Table Text Block]	Thirteen Weeks Ended April 1, 2023 April 2, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 380 $ 478 Operating cash flows from finance leases $ 2 $ 2 Financing cash flows from finance leases $ 116 $ 91 Right of use assets obtained in exchange for lease obligations Operating leases $ - $ 674 Finance leases $ - $ -
Lease, Balance Sheet Information [Table Text Block]	April 1, 2023 December 31, 2022 Operating leases Operating lease right of use assets $ 3,431 $ 3,665 Operating right of use liability - current $ (1,296 ) $ (1,349 ) Operating right of use liability - non-current (2,638 ) (2,932 ) Total operating lease liabilities $ (3,934 ) $ (4,281 ) Finance leases Property and equipment - (right of use assets) $ 926 $ 1,177 Accumulated depreciation (347 ) (461 ) Property and equipment, net $ 579 $ 716 Finance lease liability - current $ (463 ) $ (462 ) Finance lease liability - non-current (116 ) (232 ) Total finance lease liabilities $ (579 ) $ (694 ) Weighted average remaining lease term in years Operating leases 7.67 6.78 Finance leases 1.25 1.50 Weighted average discount rate Operating leases 3.18 % 3.10 % Finance leases 0.87 % 0.87 %
Lease, Liability, Maturity [Table Text Block]	Fiscal Year Operating Leases Finance Leases 2023 (After April 1, 2023) $ 1,080 $ 350 2024 754 233 2025 493 - 2026 409 - 2027 302 - Thereafter 1,455 - Total lease payments 4,493 583 Less: imputed interest (559 ) (4 ) Total $ 3,934 $ 579

Note 3 - Revenue Recognition (D

Note 3 - Revenue Recognition (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022	Dec. 31, 2022
Contract with Customer, Liability, Revenue Recognized	$ 0.7	$ 0.9
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer 1 [Member]
Concentration Risk, Percentage	19.40%	23.90%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer 2 [Member]
Concentration Risk, Percentage	10.50%	13%
Accounts Payable and Accrued Liabilities [Member]
Contract with Customer, Liability	$ 0.8		$ 1.1

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Revenues Disaggregated by Revenue Source (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Revenue	$ 67,124	$ 81,961
Health Care [Member]
Revenue	39,130	52,184
Engineering Services [Member]
Revenue	18,490	19,898
Technology Service [Member]
Revenue	9,504	9,879
Time-and-Materials Contract [Member] | Health Care [Member]
Revenue	38,834	52,023
Time-and-Materials Contract [Member] | Engineering Services [Member]
Revenue	10,470	10,675
Time-and-Materials Contract [Member] | Technology Service [Member]
Revenue	8,234	9,156
Permanent Placement Services [Member] | Health Care [Member]
Revenue	296	161
Permanent Placement Services [Member] | Technology Service [Member]
Revenue	114	177
Fixed-Price Contract [Member] | Engineering Services [Member]
Revenue	8,020	9,223
Fixed-Price Contract [Member] | Technology Service [Member]
Revenue	$ 1,156	$ 546

Note 4 - Accounts Receivable,_3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - Total Accounts Receivable and Transit Accounts Receivable [Member] - USD ($) $ in Millions	Apr. 01, 2023	Dec. 31, 2022	Jan. 01, 2022
Accounts Receivable, before Allowance for Credit Loss, Current	$ 4.5
Accounts Payable, Current	12.5
Accounts Payable, Net	$ 8	$ 6.5	$ 1.1

Note 4 - Accounts Receivable,_4

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Allowance for sales discounts and doubtful accounts	$ (1,100)	$ (1,100)
Accounts receivable, net	58,809	50,762
Billed Revenues [Member]
Accounts receivable, current	42,325	40,256
Unbilled Revenues [Member]
Accounts receivable, current	12,842	6,615
Work In Progress [Member]
Accounts receivable, current	$ 4,743	$ 4,991

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Write Off of Fully Depreciated Property and Equipment	$ 0	$ 49
Depreciation, Nonproduction	$ 271	$ 238

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Property and equipment	$ 4,962	$ 4,630
Less: accumulated depreciation and amortization	2,798	2,532
Property and equipment, net	2,164	2,098
Computers and Systems [Member]
Property and equipment	4,187	4,077
Equipment and Furniture [Member]
Property and equipment	257	220
Leasehold Improvements [Member]
Property and equipment	407	267
Laboratory Equipment [Member]
Property and equipment	$ 111	$ 67

Note 6 - Acquisitions and Div_3

Note 6 - Acquisitions and Divestitures (Details Textual) - PSR & TKE Acquisitions [Member] - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 03, 2022
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 11,800
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 0	$ 0

Note 6 - Acquisitions and Div_4

Note 6 - Acquisitions and Divestitures - Maximum Deferred Consideration Payments (Details) $ in Thousands	Apr. 01, 2023 USD ($)
The four quarters following April 1, 2023	$ 472
Thereafter	1,970
Estimated future contingent consideration payments	$ 2,442

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) $ in Thousands	3 Months Ended
	Apr. 01, 2023 USD ($)
Goodwill, Impairment Loss	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Goodwill	$ 22,147	$ 22,147
Engineering [Member]
Goodwill	11,918
Specialty Health Care [Member]
Goodwill	2,398
Information Technology [Member]
Goodwill	$ 7,831

Note 8 - Line of Credit (Detail

Note 8 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022	Apr. 02, 2022	Oct. 18, 2019
Long-Term Line of Credit, Noncurrent	$ 19,151	$ 8,783
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 45,000
Debt Instrument, Interest Rate, Effective Percentage	6%		1.60%
Long-Term Line of Credit, Noncurrent	$ 19,200	8,800
Letters of Credit Outstanding, Amount	2,000	1,900
Line of Credit Facility, Remaining Borrowing Capacity	$ 23,800	$ 34,300

Note 9 - Per Share Data (Detail

Note 9 - Per Share Data (Details Textual) shares in Thousands	3 Months Ended
	Apr. 01, 2023 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0

Note 9 - Per Share Data - Weigh

Note 9 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Basic weighted average shares outstanding (in shares)	9,172,511	10,230,510
Dilutive effect of outstanding restricted share awards (in shares)	229,356	333,485
Diluted weighted average shares outstanding (in shares)	9,401,867	10,563,995

Note 9 - Per Share Data - Uniss

Note 9 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Apr. 01, 2023	Dec. 31, 2022
Future grants of options or shares (in shares)	632,094	890,682
Shares reserved for employee stock purchase plan (in shares)	331,160	364,231
Total (in shares)	1,534,350	1,754,852
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	471,096	274,939
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	100,000	0
Performance-based Restricted Stock Units Under Plans to Be Approved by Shareholders [Member]
Restricted stock units outstanding (in shares)	0	225,000

Note 10 - Share-based Compens_3

Note 10 - Share-based Compensation (Details Textual) $ / shares in Units, $ in Thousands			1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 03, 2023 shares	Jan. 01, 2001 shares	Dec. 31, 2022 shares	Apr. 01, 2023 USD ($) $ / shares shares	Apr. 02, 2022 USD ($) shares	Dec. 31, 2022 shares	Jan. 01, 2022 shares	Jan. 02, 2021 shares	Dec. 29, 2018 shares	Dec. 31, 2016 shares	Dec. 27, 2015 shares	Mar. 31, 2023 $ / shares	Dec. 31, 2014 shares
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)				10 years
Share-Based Payment Arrangement, Expense | $				$ 496	$ 403
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $				$ 3,700
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			1,754,852	1,534,350		1,754,852
Dividends Payable | $				$ 0
Employee Stock Purchase Plan [Member]
Share-Based Payment Arrangement, Expense | $				$ 75	$ 60
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date		85%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate		10%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in shares)		3,000
Additional Shares of Common Stock Reserved for Future Issuance (in shares)							400,000		300,000		300,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)							1,800,000		1,400,000		1,100,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)	33,071
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				331,160
The 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				632,094
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				2,975,000									625,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)						1,000,000		850,000		500,000
Time-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $				$ 3,200
Share Price (in dollars per share) | $ / shares												$ 11.56
Time-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $				$ 3,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)			274,939	471,096		274,939
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested | $				$ 5,400
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				262,428
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares				$ 12.50
Performance-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $				$ 500
Performance-based Restricted Stock Units [Member] | Immediately Vested [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				4,762	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares				$ 10.50
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Payment Arrangement, Expense | $				$ 100	$ 200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)			225,000	100,000		225,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)			100,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options, Maximum Shares Upon Adjustment (in shares)			125,000			125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares				$ 0
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Number of Outstanding Grant				1
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)				1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)				5 years

Note 10 - Share-based Compens_4

Note 10 - Share-based Compensation - Restricted Stock Units Activity (Details) - The 2014 Plan [Member]	3 Months Ended
	Apr. 01, 2023 $ / shares shares
Time-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	274,939
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.59
Granted (in shares) | shares	262,428
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 12.50
Vested (in shares) | shares	(57,669)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.88
Forfeited or expired (in shares) | shares	(8,602)
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 1.55
Outstanding non-vested (in shares) | shares	471,096
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.68
Performance-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	225,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.73
Granted (in shares) | shares	0
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Vested (in shares) | shares	(125,000)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 6.15
Forfeited or expired (in shares) | shares	0
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Outstanding non-vested (in shares) | shares	100,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 11.96

Note 11 - Treasury Stock Tran_2

Note 11 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended
	Apr. 24, 2023	May 09, 2023	Apr. 01, 2023	Apr. 02, 2022	Apr. 25, 2023	Nov. 12, 2021	Jan. 13, 2021
Treasury Stock, Shares, Acquired (in shares)			640,578	406,480
Shares Acquired, Average Cost Per Share (in dollars per share)			$ 12.76	$ 6.84
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 2
Subsequent Event [Member] | Treasury Stock Repurchase Program, Authorized April 2023 [Member]
Stock Repurchase Program, Authorized Amount					$ 25
Treasury Stock, Shares, Acquired (in shares)	333,686	595,910
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 11.91	$ 11.92
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 23.9
Maximum [Member]
Stock Repurchase Program, Authorized Amount						$ 19.1	$ 7.5

Note 13 - Segment Information -

Note 13 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022	Dec. 31, 2022
Revenues	$ 67,124	$ 81,961
Cost of services	48,100	58,541
Gross profit	19,024	23,420
Selling, general and administrative	13,396	14,147
Depreciation and amortization of property and equipment	271	238
Amortization of acquired intangible assets	45	0
Gain on sale of assets	(395)	0
Operating income	5,707	9,035
Total assets	97,528	84,210	$ 87,964
Property and equipment acquired	332	217
Specialty Health Care [Member]
Revenues	39,130	52,184
Cost of services	27,458	37,183
Gross profit	11,672	15,001
Selling, general and administrative	7,216	7,976
Depreciation and amortization of property and equipment	108	120
Amortization of acquired intangible assets	0
Gain on sale of assets	0
Operating income	4,348	6,905
Total assets	40,477	42,618
Property and equipment acquired	18	27
Engineering [Member]
Revenues	18,490	19,898
Cost of services	14,444	14,664
Gross profit	4,046	5,234
Selling, general and administrative	3,913	4,107
Depreciation and amortization of property and equipment	127	95
Amortization of acquired intangible assets	0
Gain on sale of assets	(395)
Operating income	401	1,032
Total assets	36,065	30,122
Property and equipment acquired	288	165
Life Sciences and IT [Member]
Revenues	9,504	9,879
Cost of services	6,198	6,694
Gross profit	3,306	3,185
Selling, general and administrative	2,267	2,064
Depreciation and amortization of property and equipment	36	23
Amortization of acquired intangible assets	45
Gain on sale of assets	0
Operating income	958	1,098
Total assets	15,901	8,104
Property and equipment acquired	17	20
Corporate Segment [Member]
Revenues	0	0
Cost of services	0	0
Gross profit	0	0
Selling, general and administrative	0	0
Depreciation and amortization of property and equipment	0	0
Amortization of acquired intangible assets	0
Gain on sale of assets	0
Operating income	0	0
Total assets	5,085	3,366
Property and equipment acquired	$ 9	$ 5

Note 13 - Segment Information_2

Note 13 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Revenue	$ 67,124	$ 81,961
UNITED STATES
Revenue	63,323	78,793
CANADA
Revenue	1,581	1,229
PUERTO RICO
Revenue	1,562	1,220
Europe [Member]
Revenue	$ 658	$ 719

Note 13 - Segment Information_3

Note 13 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022	Apr. 02, 2022
Total assets	$ 97,528	$ 87,964	$ 84,210
UNITED STATES
Total assets	93,667	81,558
CANADA
Total assets	985	1,640
PUERTO RICO
Total assets	1,882	1,401
Europe [Member]
Total assets	$ 994	$ 3,365

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Income Tax Expense (Benefit)	$ 1,463	$ 2,463
Effective Income Tax Rate Reconciliation, Percent	27.60%	27.40%
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, Percent	27.90%	27.70%
Foreign Tax Authority [Member] | Europe [Member]
Effective Income Tax Rate Reconciliation, Percent	16.60%	15.10%
Foreign Tax Authority [Member] | Canada Revenue Agency [Member]
Effective Income Tax Rate Reconciliation, Percent	26.60%	26.70%

Note 15 - Contingencies (Detail

Note 15 - Contingencies (Details Textual) - USD ($) $ in Millions	1 Months Ended
	Apr. 30, 2022	Apr. 01, 2023
Estimated Litigation Liability		$ 2.6
System Partially Designed Not Operating As Intended [Member]
Loss Contingency, Estimated Maximum Damages, Value	$ 3.3
Litigation Insurance Deductible	0.5
Litigation Insurance, Maximum Coverage	$ 5

Note 16 - Leases - Lease Expens

Note 16 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Operating lease cost	$ 372	$ 449
Amortization of right of use assets	137	110
Finance lease cost, Interest on lease liabilities	1	2
Total finance lease cost	$ 138	$ 112

Note 16 - Leases - Cash Flow In

Note 16 - Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Operating cash flows from operating leases	$ 380	$ 478
Operating cash flows from finance leases	2	2
Financing cash flows from finance leases	116	91
Operating leases	0	674
Finance leases	$ 0	$ 0

Note 16 - Leases - Balance Shee

Note 16 - Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Operating lease right of use assets	$ 3,431	$ 3,665
Operating right of use liability - current	(1,296)	(1,349)
Operating right of use liability - non-current	(2,638)	(2,932)
Total operating lease liabilities	(3,934)	(4,281)
Property and equipment - (right of use assets)	926	1,177
Accumulated depreciation	(347)	(461)
Property and equipment, net	579	716
Finance lease liability - current	(463)	(462)
Finance lease liability - non-current	(116)	(232)
Total finance lease liabilities	$ (579)	$ (694)
Operating leases (Year)	7 years 8 months 1 day	6 years 9 months 10 days
Finance leases (Year)	1 year 3 months	1 year 6 months
Operating leases	3.18%	3.10%
Finance leases	0.87%	0.87%

Note 16 - Leases - Maturities o

Note 16 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
2023, operating leases	$ 1,080
2023, finance leases	350
2024, operating leases	754
2024, finance leases	233
2025, operating leases	493
2025, finance leases	0
2026, operating leases	409
2026, finance leases	0
2027, operating leases	302
2027, finance leases	0
Thereafter, operating leases	1,455
Thereafter, finance leases	0
Total lease payments, operating lease	4,493
Total lease payments, finance leases	583
Less: imputed interest, operating leases	(559)
Less: imputed interest, finance leases	(4)
Total, operating leases	3,934	$ 4,281
Total, finance leases	$ 579	$ 694

Note 17 - Subsequent Events (De

Note 17 - Subsequent Events (Details Textual) - USD ($)		1 Months Ended	3 Months Ended
	Apr. 24, 2023	May 09, 2023	Apr. 01, 2023	Apr. 02, 2022	Apr. 25, 2023	Nov. 12, 2021	Jan. 13, 2021	Oct. 18, 2019
Treasury Stock, Shares, Acquired (in shares)			640,578	406,480
Shares Acquired, Average Cost Per Share (in dollars per share)			$ 12.76	$ 6.84
Treasury Stock, Value, Acquired, Cost Method			$ 8,184,000	$ 2,781,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 2,000,000
Maximum [Member]
Stock Repurchase Program, Authorized Amount						$ 19,100,000	$ 7,500,000
Subsequent Event [Member] | Treasury Stock Repurchase Program, Authorized April 2023 [Member]
Treasury Stock, Shares, Acquired (in shares)	333,686	595,910
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 11.91	$ 11.92
Stock Repurchase Program, Authorized Amount					$ 25,000,000
Treasury Stock, Value, Acquired, Cost Method		$ 7,100,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 23,900,000
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 45,000,000
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 45
Debt Instrument, Maximum Net Loss Arising From Sale of Asset or Stock Included in Ebitda	5,000,000
Debt Instrument, Covenant, Maximum Permitted Consulting Expenses	$ 1,000,000
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.10%
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.225%
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1%